Introduction

Chartered Tax Institute of Malaysia (CTIM) initial official journal was called the Tax National that was printed in-house from September 2006 to 2008. The Tax National was revamped in early 2008 and was renamed the Tax Guardian.

As envisioned by CTIM founding members, the Institute’s mission is to enhance the prestige and status of the tax profession in Malaysia and to be the consultative authority on Taxation.

The Tax Guardian acts as a main vehicle of the Institute to enhance and improve the technical competency of the members and to disseminate current developments on tax as well as to establish the Institute as a premier Institute for tax practitioners in Malaysia. It provides an excellent opportunity for members and advanced students of Taxation an avenue to publish Taxation articles of journalistic content. In addition to providing analysis of current developments locally and on international issues, the Tax Guardian provides a platform for periodical updates on legislative changes, international news and informative summaries for Taxation students.